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<h1>Cancellation of GST registration set aside; respondents must compute dues within one week and restore registration on payment</h1> <h3>BBK Corporation Versus Union of India & Ors.</h3> BBK Corporation Versus Union of India & Ors. - 2024:BHC - AS:44297 - DB Petitioner sought restoration of GST registration cancelled by order dated 10 November 2022 for failure to file returns May-October 2022; returns were filed and tax paid on 27 February 2024. Petitioner placed Rs.11,50,000 in the cash ledger towards GST dues up to January 2024 and undertook to pay any further interest or dues. Respondents conceded that they would not object to restoration if petitioner paid all dues with interest. Court directed respondents to 'compute within a week the dues, if any, payable by the petitioner' and to communicate the amount within a week. Upon payment of the determined amount, the petitioner's registration must be restored. In addition, petitioner must pay Rs.40,000 to KEM Hospital (proof to be produced to respondents and filed in Court) within a week. Registration is to be restored to facilitate payment, and the petitioner must pay the demanded dues within 48 hours of restoration; failure will permit cancellation 'without the necessity of any notice to the petitioner.' The impugned order is set aside on these terms and the rule disposed of.